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Life and Annuity Statutory Valuation Issues
Life and Annuity Statutory Valuation Issues This presentation is a panel discussion, session number ... number 2PD, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The panelists ...- Authors: Thomas Campbell, Donna Claire, Meredith Ratajczak
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives
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Session 66: Statutory and GAAP Valuation and Regulatory Update
Session 66: Statutory and GAAP Valuation and Regulatory Update The presenters at this session will provide ... overview of recent developments in statutory valuation, U.S . GAAP and regulatory capital issues pertaining ...- Authors: Jason Kehrberg, Eve-Simone Pastor, Robert E Winawer
- Date: May 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Ask the Experts
open forum, session number 45OF, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake ... advance, on any valuation symposium issue, including financial reporting, valuation, and tax topics.- Authors: Daniel J McCarthy, Meredith Ratajczak, Edward Robbins
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
have simply not been part of the benefit reserve valuation process. Some insurers might wonder: Can we construct ... going through all the work to build a robust LDTI valuation model? Unfortunately, the integration under LDTI ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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GAAP for Nonguaranteed-Premium Life Insurance
issues, such as the development of appropriate valuation assumptions, the applicability of the lock-in ... describes a valuation procedure that may be used to implement prospective changes to current valuation assumptions ...- Authors: Kriss Cloninger
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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GAAP Issues/Fair Value Financial Reporting
Financial Reporting This session from the 1994 Valuation Actuary Symposium covers GAAP issues and fair ... reporting including the topics of FAS 115, fair valuation of liabilities, purchase-GAAP accounting and GAAP ...- Authors: Glen Gammill, James Hohmann, Bradley M Smith, Stephen White, Dave Ficca
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Implementation of GAAP for Life Insurance Companies in Canada
for Life Insurance Companies in Canada 1987 Valuation Actuary Symposium. This open forum discussed ... Institute of Actuaries=CIA;Lapse rates=Lapses;Life valuation;Mortality assumption; 18596 1/1/1987 12:00:00 ...- Authors: Morris Chambers, Marcel Larochelle, Kenneth A Wright
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Income Volatility Under LDTI
volatility for these products (organized by current valuation methodology): PRODUCTS CURRENTLY FOLLOWING FAIR ... percent. Under the income statement view (left table), it is difficult to explain why there is a loss ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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Building a Narrative Around LDTI Discount Rate Updates
example demonstrates, as time marches on and the valuation date moves from year one to year three, the discount ... year's initial discount rate. When doing the valuation in year one, the first year of projected cashflows ...- Date: Apr 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Economics>Financial markets; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Actuarial Standards for Insurance Company Reporting in Canada
companies. Annuity reserves;Annuity valuation;Asset valuation;Assumptions;Canadian Institute of Actuaries=CIA;Capital ... Actuaries=CIA;Capital gains;Life reserves;Life valuation;Principles-based reserves=PBR;Deferred acquisition ...- Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
- Date: Jun 1978
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy